COMMISSION ON AUDIT CIRCULAR NO.

75-10 November 20, 1975

TO : All Heads of Departments, Chiefs of Bureaus, Offices and Agencies, Managing

Heads of Government-Owned or Controlled Corporations including Self-
Governing Boards, Commissions or Agencies, Provincial Governors and City
Mayors, Provincial and City Treasurers, Bureau Auditors, Provincial and City
Auditors, Corporation Auditors and Others Concerned.

SUBJECT : Payment of salaries and living allowances of field auditing personnel by the
agency, subdivision or instrumentality of the Government where they are
assigned.

It has been observed that field auditing personnel under the National Plantilla,
Commission on Audit, leave their respective stations on paydays for the purpose of drawing
their salaries/living allowances at the Central Office. To avoid this inconvenience and eliminate
the loss of a auditing man-hours during those days, a proposal for the payment of their
salaries/living allowances by the agency, subdivision or instrumentality of the Government
where they are assigned is made hereunder:

1. Effective December 1, 1975, salaries and living allowances of auditing personnel

assigned in the different auditing units of agencies, subdivisions or
instrumentalities of the government shall be paid directly by the Disbursing Officers
of their respective agency, subdivision or instrumentality. In the case of auditing
personnel who are assigned at the different regional offices (including Division
Auditors of the Local Government Audit Office), they shall draw their salaries and
living allowances from the government agency to their offices.

2. Salaries shall be paid weekly in cash by general payrolls or general vouchers.

Those entitled to the living allowance authorized under Budget Circular No. 238,
dated February 18,1974, shall likewise be paid in cash at the end of each month
either through general payrolls or general vouchers by the Collecting and
Disbursing officer, subject to the conditions set forth in COA Office Memorandum
No. 483, dated 25, 1974.

These payrolls shall be prepared to cover salaries for one quincena and shall
be certified correct by the Auditor or head of the auditing unit of the agency,
subdivision or instrumentality of the government concerned.

3. Payment of salaries of auditing personnel by the agency, subdivision or

instrumentality of the Government shall be limited to the net amount due each
personnel, since all deductions from their salaries, such as Medicare contributions,
life insurance and retirement premiums, withholding tax deductions, real estate,
salary and policy loan and other authorized deductions, shall be remitted directly
by the Commission on Audit to the GSIS, BIR and other entities, as the case may
be.

4. Payments of salaries/living allowances to the auditing personnel by the agency,

subdivision or instrumentality shall be reimbursed by the Commission on Audit
 upon receipt of the monthly bills certified (by the Head of auditing unit of such
agency, sub division or instrumentality) clear carbon copies of payrolls and/or
general voucher. Auditors or Head of auditing units/departments shall see to it that
said bills are completely documented and promptly transmitted to the Central
Office. The general vouchers covering payments of said bills shall be prepared at
the Administrative Service, Commission on Audit, and shall be paid by treasury
checks without the necessity of pre-audit.

For immediate and proper implementation of the proposal discussed above, the Heads
of Agency, subdivision or intrumentality of the government concerned shall provide or set aside
a portion of their cash allocations to cover payment of salaries and living allowances of auditing
personnel assigned thereat.

The cooperation of the Heads of agencies, subdivisions and instrumentalities of the

government in this regard is earnestly requested.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman